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HomeGSTTransfer of Business as a Going Concern Is Not Taxable ‘Supply’ Under...

Transfer of Business as a Going Concern Is Not Taxable ‘Supply’ Under GST: AP HC

GST

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By Mariya Paliwala
Transfer of Business as a Going Concern Is Not Taxable ‘Supply’ Under GST: AP HC

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The Andhra Pradesh High Court has set aside an order passed by the Appellate Authority for Advance Ruling (AAAR), holding that the transfer of an entire business undertaking as a “going concern” does not amount to a taxable supply of goods. The bench of Justice R. Raghunandan Rao and Justice T.C.D. Sekhar has observed that …

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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